2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1502 Definitions.

59-2-1502. Definitions.
As used in this part:
(1) "Manufactured home" is as defined in Section 41-1a-102.
(2) "Mobile home" is as defined in Section 41-1a-102.
(3) "Transportable factory-built housing unit" means a:
(a) mobile home; or
(b) manufactured home.
(4) "Transportable factory-built housing unit park" means any tract of land on which two or more unit spaces are:
(a) leased;
(b) rented; or
(c) offered for:
(i) lease; or
(ii) rent.
(5) "Unit space" means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.